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2019 Personal Tax Rates

 

Ordinary Income

Dividends (Eligible)

Dividends (Ineligible)

Capital Gains

Up to $43,900

20.05%

0%

8.91%

10.03%

$43,900 to $47,600

 

24.15%

0%

13.61%

12.08%

$47,600 to $77,300

29.65%

6.39%

19.93%

14.83%

$77,300 to $87,800

31.48%

8.92%

22.04%

15.74%

$87,800 to $91,100

 

33.89%

12.24%

24.81%

16.95%

$91,100 to $95,300

37.91%

17.79%

29.43%

18.95%

$95,300 to $147,600

 

43.41%

25.38%

35.76%

21.70%

$147,600 to $150,000

46.41%

29.52%

39.21%

23.20%

$150,000 to $210,400

 

47.97%

31.67%

41.00%

23.98%

$210,400 to $220,000

 

51.97%

37.19%

45.60%

25.98%

Greater than $220,000

 

53.53%

39.34%

47.40%

26.76%

 2019 Corporate Tax Rates

 

CCPC up to $500,000

 

12.50%

Ordinary corporate income

 

26.50%

Manufacturing and processing corporate rate

 

25.00%

Investment income

 

50.17%

Refundable portion of tax on investment income

 

30.67%

Net of refundable on investment income

 

19.50%

Dividend refund

 

38.33%

Tax on portfolio dividends

 

38.33%

Dividend gross-up (eligible)

 

38.00%

Dividend gross-up (ineligible)

 

15.00%

 

A New Consulting Division at Lund & Associates …

Services Relating to the Sale of a Business

 

We are excited to announce that we are expanding at Lund & Associates to include a consulting division to offer services relating to the planning for and actual sale of a business at a maximum value.

  • Valuing the business
  • Preparing the business for sale to maximize value
  • Minimizing risk factors for a purchaser  that affect the ability to sell the business
  • Tax planning relating to the sale of a business
  • Preparing information documents to assist in the sale process
  • Identifying potential buyers and approaching the buyers
  • Assisting with the negotiation of terms to the point of a Letter of Intent
  • Coordinating document flow with banks/lenders involved in the business and sales transaction
  • Liaison with lawyers to assist in preparation of agreements

We have developed expertise in this area over several years as we have been working with owner-managers right through their business cycle from start-up to eventual  sale of the business.

In most cases planning for the sale of a business should begin several years before the planned sale date.

If you, or anyone you know, are interested in discussing how we can help you prepare for the Sale of a Business, please contact Brad Lund at bradl@lundandassociates.com .

 

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